Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis table sets out all the same-asset roll-overs and tells you where you can find more detail about each one.
|
Item |
For the rules about this roll-over: |
See: |
|
1 |
Transfer of a CGT asset from one spouse to the other because of a marriage or relationship breakdown |
Subdivision 126-A |
|
2 |
Transfer of a CGT asset from a company or trust to a spouse because of a marriage or relationship breakdown |
Subdivision 126-A |
|
3 |
sections 122-70 and 122-75 |
|
|
4 |
Transfer of a CGT asset of a partnership to a wholly-owned company |
Sections 122-200 and 122- 205 |
|
4A |
Transfer of a CGT asset of a trust to a company under a trust restructure |
Subdivision 124-N |
|
5 |
Transfer of a CGT asset between certain related companies |
Subdivision 126-B |
|
6 |
CGT event happens because a trust deed of a complying approved deposit fund, a complying superannuation fund or a fund that accepts worker entitlement contributions is changed |
Subdivision 126-C |
|
7 |
Transfer of a CGT asset from a small superannuation fund to another complying superannuation fund because of a marriage or relationship breakdown |
Subdivision 126-D |
|
8 |
Beneficiary becomes absolutely entitled to a share following a roll-over under Subdivision 124-M |
Subdivision 126-E |
|
9 |
Transfer of CGT assets between 30 June 2004 and 1 July 2006 from a superannuation fund whose trustee is not licensed to one or more superannuation funds whose trustees are or will be licensed |
Subdivision 126-F |
|
10 |
Transfer of a CGT asset between certain trusts |
Subdivision 126-G |
Table of sections
114-1 Indexing elements of cost base
114-5 When indexation relevant
114-10 Requirement for 12 months ownership
114-15 Cost base modifications
114-20 When expenditure is incurred for roll-overs